DMD AFWERKING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DMD AFWERKING
Largest movements
- Tangible fixed assets +€6,301
up €6,301 (+33.4%), from €18,852 to €25,153
- Receivables within one year -€5,927
down €5,927 (-3.8%), from €155,882 to €149,955
of which Trade receivables: -€4,450
- Current investments +€4,939
new in 2024: €4,939
- Cash -€2,941
no longer reported in 2024 (was €2,941)
mainly Tax, wage and social debts (-€22,610) and Investment in fixed assets (net) (-€15,709)
- Trade debts +€29,161
up €29,161 (+168%), from €17,389 to €46,550
- Short-term financial debts +€22,950
new in 2024: €22,950
- Tax, wage and social debts -€22,610
no longer reported in 2024 (was €22,610)
- Reserves -€15,000
down €15,000 (-14.6%), from €103,013 to €88,013
of which Distributable reserves: -€15,000
- Current portion of long-term debt -€8,224
no longer reported in 2024 (was €8,224)
- Purchases and services +€32,966
up €32,966 (+5.5%), from €599,599 to €632,564
- Gross operating margin -€28,060
down €28,060 (-55.1%), from €50,940 to €22,879
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €177,676 | €180,047 | +€2,372 | +1.3% |
| Fixed assets | 21/28 | €18,852 | €25,153 | +€6,301 | +33.4% |
| Tangible fixed assets | 22/27 | €18,852 | €25,153 | +€6,301 | +33.4% |
| Furniture and vehicles | 24 | €18,852 | €25,153 | +€6,301 | +33.4% |
| Current assets | 29/58 | €158,823 | €154,894 | -€3,929 | -2.5% |
| Amounts receivable within one year | 40/41 | €155,882 | €149,955 | -€5,927 | -3.8% |
| Trade receivables | 40 | €37,811 | €33,361 | -€4,450 | -11.8% |
| Other amounts receivable | 41 | €118,071 | €116,594 | -€1,477 | -1.3% |
| Current investments | 50/53 | - | €4,939 | +€4,939 | |
| Cash at bank and in hand | 54/58 | €2,941 | - | -€2,941 | |
| Total equity and liabilities | 10/49 | €177,676 | €180,047 | +€2,372 | +1.3% |
| Equity | 10/15 | €124,366 | €110,548 | -€13,818 | -11.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €103,013 | €88,013 | -€15,000 | -14.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €101,153 | €86,153 | -€15,000 | -14.8% |
| Profit (loss) carried forward | 14 | €15,153 | €16,335 | +€1,182 | +7.8% |
| Amounts payable | 17/49 | €53,310 | €69,499 | +€16,190 | +30.4% |
| Amounts payable within one year | 42/48 | €48,224 | €69,499 | +€21,275 | +44.1% |
| Current portion of amounts payable after more than one year | 42 | €8,224 | - | -€8,224 | |
| Financial debts | 43 | - | €22,950 | +€22,950 | |
| Credit institutions | 430/8 | - | €22,950 | +€22,950 | |
| Trade debts | 44 | €17,389 | €46,550 | +€29,161 | +168% |
| Suppliers | 440/4 | €17,389 | €46,550 | +€29,161 | +168% |
| Taxes, remuneration and social security | 45 | €22,610 | - | -€22,610 | |
| Taxes | 450/3 | €22,610 | - | -€22,610 | |
| Accrued charges and deferred income | 492/3 | €5,086 | - | -€5,086 | |
| Turnover | 70 | €650,538 | €655,444 | +€4,905 | +0.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €599,599 | €632,564 | +€32,966 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,113 | €9,409 | -€704 | -7.0% |
| Other operating charges | 640/8 | €2,731 | €2,380 | -€350 | -12.8% |
| Gross operating margin | 9900 | €50,940 | €22,879 | -€28,060 | -55.1% |
| Operating profit (loss) | 9901 | €38,096 | €11,090 | -€27,006 | -70.9% |
| Financial income | 75/76B | €4,869 | €3,168 | -€1,701 | -34.9% |
| Recurring financial income | 75 | €4,869 | €3,168 | -€1,701 | -34.9% |
| Financial charges | 65/66B | €10,896 | €9,702 | -€1,194 | -11.0% |
| Recurring financial charges | 65 | €10,896 | €9,702 | -€1,194 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €32,070 | €4,556 | -€27,514 | -85.8% |
| Income taxes | 67/77 | €9,916 | €3,374 | -€6,542 | -66.0% |
| Profit (loss) for the period | 9904 | €22,153 | €1,182 | -€20,971 | -94.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,153 | €1,182 | -€20,971 | -94.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.